Registered number
06929245
DEEPSLEEP BEDS UK LTD
Report and Financial Statements
31 December 2022
DEEPSLEEP BEDS UK LTD
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Statement of directors' responsibilities 3
Strategic report 4
Independent auditor's report 5
Income statement 8
Statement of financial position 9
Statement of changes in equity 10
Statement of cash flows 11
Notes to the financial statements 12
DEEPSLEEP BEDS UK LTD
Company Information
Directors
Mohammed Tariq Raouf
Iftikhar Hussain
Kamal Aziz
Aftab Hussain Chaudry
Auditors
Adam & Co Acountancy Ltd
First Floor
1 Edmund Street
Bradford
West Yorkshire
BD5 0BH
Bankers
HSBC
68 Market Place
Heckmondwike
WF16 0HY
Registered office
Phase 2
Watneford Avenue
Ossett
West Yorkshire
WF5 9NJ
Registered number
06929245
DEEPSLEEP BEDS UK LTD
Registered number: 06929245
Directors' Report
The directors present their report and financial statements for the year ended 31 December 2022.
Principal activities
The company's principal activity during the year was that of manufacturing beds.
Directors
The following persons served as directors during the year:
Mohammed Tariq Raouf
Iftikhar Hussain
Kamal Aziz
Aftab Hussain Chaudry
Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board on 20 February 2024 and signed on its behalf.
Mohammed Tariq Raouf
Director
DEEPSLEEP BEDS UK LTD
Statement of Directors' Responsibilities
The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
DEEPSLEEP BEDS UK LTD
Strategic Report
Business review
The company's principle activity continued to be that of manufacturing and wholesale of bedding products.

The company is favourably placed in a very competitive market. It continues to manufacture & supply high quality goods to its customer based throughout the UK. The company is continually improving its products to increase market share.

Turnover for the 12 month period to 31 December 2022 was similar the previous year. The company continues to maintain its current market share and gross margin increased during the year.
Principle risk and uncertainties
The directors of the business recognise the commercial environment is expected to be challenging with profitability being affected by competition, inflationary pressures, the cost of living crises and the impact of the interest rate rises on consumer spending.

The company is exposed to the usual commercial and supply chain risk associated with its operations. The company has policies in place to manage these risk as follows:
Commercial risk- Actively investing in technology and purchasing process to make economies and retain price competitiveness and quality product offerings against other retailers.

Supply chain risk- The company has exclusive agreements in place to protect future supplies.

Financial risk-The company has no current borrowings from the bank and therefore it's not exposed to the price risk of any financial instruments.
Key Performance indicators
The key performance indicators on which the company basis its financial evaluations are: Turnover, gross profits, employment cost and net profits.

During the year the company has maintained its turnover, its gross margin increased from 29% to 33%, as a result of increase in selling prices to cover higher purchase cost, which had been absorbed by the company in the previous year.
The employment cost increased by 5.68% compared to the year before and the net profits before tax, fell from £1,109,048 to £576,207, which was due to an increase in overhead costs and the withdrawl of government support schemes that were provided in 2021.
This report was approved by the board on 20 February 2024 and signed on its behalf.
Mohammed Tariq Raouf
Director
DEEPSLEEP BEDS UK LTD
Independent auditor's report
to the member of DEEPSLEEP BEDS UK LTD
Opinion
We have audited the financial statements of DEEPSLEEP BEDS UK LTD (the 'company') for the year ended 31 December 2022 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 December 2022 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design edures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: * Review of systems and procedures in place * Sampling records and *Analytical review. We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures response to those risks, cluding obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations we considered the following; • The nature of the company, the environment in which it operates and the control procedures implemented by management/directors; and • Our enquiries of management about their identification and assessment of the risks of irregularities. Based on our understanding of the company and the sector we identified that the principal risks of non compliance with laws and regulations related to, but were not limited to; • Regulations and legislation pertinent to the company’s operations; We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such as the Companies Act 2006 and Taxation Act. We evaluated management and directors’ incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to; • Posting inappropriate journal entries. Audit response to the risks entified; Our procedures to respond to the risks identified included the following; • Gaining an nderstanding of the legal and regulatory framework applicable to the company and the sector in which it operates; • Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements; • Enquiring of management concerning actual and potential litigation and claims; • Reading minutes of meetings of those charged with governance; • In addressing the risk of fraud as a result of management override of controls, testing the appropriateness of journal entries and other adjustments; evaluating rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Shahbaz Munir
(Senior Statutory Auditor) First Floor
for and on behalf of 1 Edmund Street
Adam & Co Acountancy Ltd Bradford
Statutory Auditor West Yorkshire
20 February 2024 BD5 0BH
DEEPSLEEP BEDS UK LTD
Income Statement
for the year ended 31 December 2022
Notes 2022 2021
£ £
Turnover 2 19,210,919 19,206,621
Cost of sales (12,826,364) (13,558,743)
Gross profit 6,384,555 5,647,878
Distribution costs (764,310) (567,834)
Administrative expenses (5,000,366) (4,523,543)
Other operating income - 571,981
Operating profit 3 619,879 1,128,482
Loss on sale of fixed assets (41,638) (8,885)
Interest payable 6 (2,034) (10,549)
Profit on ordinary activities before taxation 576,207 1,109,048
Tax on profit on ordinary activities 7 (102,764) (239,775)
Profit for the financial year 473,443 869,273
DEEPSLEEP BEDS UK LTD
Statement of Financial Position
as at 31 December 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 8 703,732 695,709
Current assets
Stocks 9 860,843 708,493
Debtors 10 5,926,676 4,520,797
Cash at bank and in hand 1,839,088 1,508,697
8,626,607 6,737,987
Creditors: amounts falling due within one year 11 (7,299,078) (5,906,139)
Net current assets 1,327,529 831,848
Total assets less current liabilities 2,031,261 1,527,557
Creditors: amounts falling due after more than one year 12 (453,039) (378,801)
Provisions for liabilities
Deferred taxation 14 (108,998) (138,475)
Net assets 1,469,224 1,010,281
Capital and reserves
Called up share capital 15 100 100
Profit and loss account 16 1,469,124 1,010,181
Total equity 1,469,224 1,010,281
Mohammed Tariq Raouf
Director
Approved by the board on 20 February 2024
DEEPSLEEP BEDS UK LTD
Statement of Changes in Equity
for the year ended 31 December 2022
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 January 2021 100 - - 785,908 786,008
Profit for the financial year 869,273 869,273
Dividends (645,000) (645,000)
At 31 December 2021 100 - - 1,010,181 1,010,281
At 1 January 2022 100 - - 1,010,181 1,010,281
Profit for the financial year 473,443 473,443
Dividends (14,500) (14,500)
At 31 December 2022 100 - - 1,469,124 1,469,224
DEEPSLEEP BEDS UK LTD
Statement of Cash Flows
for the year ended 31 December 2022
Notes 2022 2021
£ £
Operating activities
Profit for the financial year 473,443 869,273
Adjustments for:
Loss on sale of fixed assets 41,638 8,885
Interest payable 2,034 10,549
Tax on profit on ordinary activities 102,764 239,775
Depreciation 179,025 213,008
(Increase)/decrease in stocks (152,350) 201,570
Increase in debtors (1,405,879) (1,710,929)
Increase in creditors 1,590,961 1,759,636
831,636 1,591,767
Interest paid - (5,110)
Interest element of finance lease payments (2,034) (5,439)
Corporation tax paid (212,183) (138,015)
Cash generated by operating activities 617,419 1,443,203
Investing activities
Payments to acquire tangible fixed assets (238,882) (27,844)
Proceeds from sale of tangible fixed assets 10,196 22,328
Cash used in investing activities (228,686) (5,516)
Financing activities
Equity dividends paid (14,500) (645,000)
Capital element of finance lease payments (43,842) (291,748)
Cash used in financing activities (58,342) (936,748)
Net cash generated
Cash generated by operating activities 617,419 1,443,203
Cash used in investing activities (228,686) (5,516)
Cash used in financing activities (58,342) (936,748)
Net cash generated 330,391 500,939
Cash and cash equivalents at 1 January 1,508,697 1,007,758
Cash and cash equivalents at 31 December 1,839,088 1,508,697
Cash and cash equivalents comprise:
Cash at bank 1,839,088 1,508,697
DEEPSLEEP BEDS UK LTD
Notes to the Accounts
for the year ended 31 December 2022
1 Summary of significant accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Motor vehicles over 10 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Analysis of turnover 2022 2021
£ £
Sale of goods 19,210,919 19,206,621
By geographical market:
UK 19,210,919 19,206,621
3 Operating profit 2022 2021
£ £
This is stated after charging:
Depreciation of owned fixed assets 179,025 175,495
Depreciation of assets held under finance leases and hire purchase contracts - 37,513
Auditors' remuneration for audit services 6,500 6,500
Carrying amount of stock sold 12,004,940 12,808,722
4 Directors' emoluments 2022 2021
£ £
Emoluments 33,600 33,600
5 Staff costs 2022 2021
£ £
Wages and salaries 3,588,503 3,397,155
Social security costs 266,834 214,265
Other pension costs 42,629 37,454
3,897,966 3,648,874
Average number of employees during the year Number Number
Administration 20 20
Distribution 15 15
Manufacturing 155 150
190 185
6 Interest payable 2022 2021
£ £
Other loans - 5,110
Finance charges payable under finance leases and hire purchase contracts 2,034 5,439
2,034 10,549
7 Taxation 2022 2021
Analysis of charge in period £ £
Current tax:
UK corporation tax on profits of the period 132,241 212,183
Deferred tax:
Origination and reversal of timing differences (29,477) 27,592
Tax on profit on ordinary activities 102,764 239,775
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2022 2021
£ £
Profit on ordinary activities before tax 576,207 1,109,048
Standard rate of corporation tax in the UK 19% 19%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax 109,479 210,719
Effects of:
Expenses not deductible for tax purposes 359 53,935
Capital allowances for period in excess of depreciation (7,074) (24,879)
Current tax charge for period 102,764 239,775
8 Tangible fixed assets
Land and buildings Plant and machinery Motor Vehicles Total
At cost At cost At cost
£ £ £ £
Cost or valuation
At 1 January 2022 21,112 1,304,461 980,066 2,305,639
Additions 103,860 55,022 80,000 238,882
Disposals - - (240,061) (240,061)
At 31 December 2022 124,972 1,359,483 820,005 2,304,460
Depreciation
At 1 January 2022 5,258 1,159,688 444,984 1,609,930
Charge for the year 12,497 91,475 75,053 179,025
On disposals - - (188,227) (188,227)
At 31 December 2022 17,755 1,251,163 331,810 1,600,728
Carrying amount
At 31 December 2022 107,217 108,320 488,195 703,732
At 31 December 2021 15,854 144,773 535,082 695,709
2022 2021
£ £
Carrying value of plant and machinery included above held under finance leases and hire purchase contracts - 105,002
9 Stocks 2022 2021
£ £
Raw materials & finished goods 860,843 708,493
10 Debtors 2022 2021
£ £
Trade debtors 5,688,168 4,433,259
Other debtors 218,889 78,849
Prepayments and accrued income 19,619 8,689
5,926,676 4,520,797
11 Creditors: amounts falling due within one year 2022 2021
£ £
Obligations under finance lease and hire purchase contracts - 43,842
Trade creditors 6,646,449 5,109,893
Corporation tax 132,241 212,183
Other taxes and social security costs 219,528 282,703
Other creditors 79,013 59,849
Accruals and deferred income 221,847 197,669
7,299,078 5,906,139
12 Creditors: amounts falling due after one year 2022 2021
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 453,039 378,801
The company has given a guarantee to its bank in respect of loan taken out by its Holding company by way of a fixed and floating charge over all the assets of the company.
13 Obligations under finance leases and hire purchase 2022 2021
contracts £ £
Amounts payable:
Within one year - 43,842
14 Deferred taxation 2022 2021
£ £
Accelerated capital allowances 108,998 138,475
2022 2021
£ £
At 1 January 138,475 110,883
(Credited)/charged to the profit and loss account (29,477) 27,592
At 31 December 108,998 138,475
15 Share capital Nominal 2022 2022 2021
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 100 100 100
16 Profit and loss account 2022 2021
£ £
At 1 January 1,010,181 785,908
Profit for the financial year 473,443 869,273
Dividends (14,500) (645,000)
At 31 December 1,469,124 1,010,181
17 Dividends 2022 2021
£ £
Dividends on ordinary shares (note 16) 14,500 645,000
18 Related party transactions
During the period Deepsleep Beds UK Ltd paid rents of £210,000 (2021:£213,750) to 4DS (Holdings) Ltd.

Deepsleep Beds UK Ltd paid a dividend of £14,500 (2021:£645,000) to 4DS (Holdings) Ltd.
19 Controlling party
Deepsleep Beds (UK) ltd is under the Ultimate control of 4DS (Holdings) Ltd by virtue of it owning 100% of the share capital.
20 Presentation currency
The financial statements are presented in Sterling.
21 Legal form of entity and country of incorporation
DEEPSLEEP BEDS UK LTD is a private company limited by shares and incorporated in England.
22 Principal place of business
The address of the company's principal place of business and registered office is:
Phase 2
Watneford Avenue
Ossett
West Yorkshire
WF5 9NJ
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